(1) In this section, "retirement fund", in relation to an inheritance taken on death of a disponer, means - (a) an approved retirement fund or an approved minimum retirement fund, within the meaning of section 784A or 784C of the Taxes Consolidation Act 1997, (b) a Personal Retirement Savings Account, within the meaning of section 787A of the Taxes Consolidation Act 1997, where assets of the Personal Retirement Savings Account are treated under subsection (4) or (4B), as the case may be, of section 787G of that Act as having been made available to an individual, (c) a vested RAC within the meaning of section 787O(1) of the Taxes Consolidation Act 1997, or (d) a PEPP, within the meaning of Chapter 2D of Part 30 of the Taxes Consolidation Act 1997, where assets of the PEPP are treated under subsection (4) or (4B), as the case may be, of section 787AA of that Act as having been made available to an individual, being a fund which is wholly comprised of all or any of the foll
…Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards